CHPC Committee Report
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
APPENDIX B: JURISDICTIONS WITH SALES TAX ON FOREIGN E-COMMERCE CURRENTLY IN FORCE[1]
Source: Canadian Wireless Telecommunications Association, Complementary document sent to the Standing Committee on Canadien Heritage, 5 December 2016. [1] The U.S. does not require foreign e-commerce providers to charge sales tax at this time but a number of States have enacted legislation to ensure that out-of-state e-commerce suppliers charge the sales tax applicable in the state where the customer resides. These States include: Arkansas, California, Connecticut, Georgia, Kansas, Louisiana, Maine, Michigan, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Tennessee, Vermont, and Washington. [4] https://taxpolicy.ird.govt.nz/sites/default/files/2016-sr-gst-cross-border-supplies.pdf [6] Please see: OECD International VAT/GST Guidelines. The OECD has 35 member countries: Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, South Korea, Latvia, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, and United States. Out of the 35 members, only Canada, Chile, Mexico, Switzerland, and Turkey have not shown indications of implementing the collection of sales tax on foreign e-commerce. [7] http://www.ey.com/gl/en/services/tax/international-tax/alert--south-africa-requires-vat-registration-for-nonresidents-who-supply-electronic-services |